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A BILL TO BE ENTITLED
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AN ACT
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relating to the circumstances in which the approval of the |
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governing body of a taxing unit is required for refunds of |
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overpayments or erroneous payments of ad valorem taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.11(a), Tax Code, is amended to read as |
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follows: |
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(a) If a taxpayer applies to the tax collector of a taxing |
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unit for a refund of an overpayment or erroneous payment of taxes |
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and the auditor for the unit determines that the payment was |
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erroneous or excessive, the tax collector shall refund the amount |
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of the excessive or erroneous payment from available current tax |
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collections or from funds appropriated by the unit for making |
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refunds. However, the collector may not make the refund unless: |
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(1) in the case of a collector who collects taxes for |
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one taxing unit, the governing body of the taxing unit also |
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determines that the payment was erroneous or excessive and approves |
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the refund if the amount of the refund exceeds: |
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(A) $5,000 [$2,500] for a refund to be paid by a |
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county with a population of two [1.5] million or more; or |
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(B) $500 for a refund to be paid by any other |
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taxing unit; or |
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(2) in the case of a collector who collects taxes for |
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more than one taxing unit, the governing body of the taxing unit |
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that employs the collector also determines that the payment was |
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erroneous or excessive and approves the refund if the amount of the |
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refund exceeds: |
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(A) $5,000 for a refund to be paid by a county |
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with a population of two million or more; or |
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(B) $2,500 for a refund to be paid by any other |
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taxing unit. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year that begins on or after the effective date of this |
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Act. |
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SECTION 3. This Act takes effect January 1, 2010. |